The Court of Justice of the EU rules that it is not contrary to EU law for Germany to designate S, the umbrella body of a group, as the sole taxpayer of this group. S must then be able to impose its will on the other entities that are part of that group.
Source Taxlive
See also
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Commission proposes plan to protect EU steel industry from unfair impacts of global overcapacity
- European Commission Reviews EU Member States’ Use of VAT Rate Derogations
- Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service
- CJEU Case C-726/23: Arcomet Towercranes Decision Clarifies Intra-Group VAT and Transfer Pricing Rules
- EU and Morocco reach agreement to extend preferential tariff treatment to Western Sahara
